Transfer Pricing in India Since Inception to BEPS

Edition : 2nd Edition

Publish Year : January 2019

Price : ₹2486.00

Author(s) : S C Mishra

Publisher : Wolters Kluwer

ISBN : 9789388696039

17.00% off

This book covers the discussion on journey of Transfer Pricing from history to Future. The emergence of the provisions of Transfer Pricing, their evolvement to the current stage with the amendments in the law and the future outlook with BEPS are comprehensively discussed, with an outline on its implication on the stakeholders. The provisions relating to documentation, penalty, risk assessment, audit and Dispute Resolution Mechanism has also been discussed. The implication of BEPS has also been elucidated.

Key Features :

• Updated with all the statutory amendments
• Includes discussion on BEPS
• Detailed discussion on digital economy and country by country report
• Covers Safe Harbor Rules and GAAR
• Explicating the determination of Most Appropriate method to ascertain Arm?s length price
• Exploring the concept of Dispute Resolution Panel
• Incorporating more than 250 domestic as well as international judicial pronouncements

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